2001 (5) TMI 951

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....T In this petition under Arts. 226 and 227 of the Constitution, orders passed by the authorities under the IT Act, 1961 (in short the 'Act') are assailed. 2. A reference to the factual aspects in some detail would be necessary. Petitioner filed an appeal before the Commissioner of Income-tax (Appeals) [in short CIT(A)] relating to the asst. yr. 1989-90. One of the points related to the ....

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....) 193 ITR 255(SC) : TC 29R.727. CIT(A) did not accept the plea of the assessee-petitioner on the ground that Arvind Mills Ltd.'s case (supra) related to development rebate and not to the claim of depreciation. It appears to us that CIT(A) did not take note of certain observations made by the apex Court in Arvind Mills Ltd.'s case (supra), more particularly at pp 262 to 264, where it dealt ....